https://www.taxtmi.com/caselaws?id=50570 The Tribunal set aside the confirmation of a short levy demand against a Customs House Agent (CHA) under section 28(2) of the Customs Act, 1962, amounting to Rs. 7,64,867, holding that the duty liability rests with the importer, not the CHA. The Tribunal emphasized the limited role of a CHA in arranging goods release and clarified that the CHA is not responsible for duty liabilities. The Tribunal referred to legal provisions and precedents to support its decision, ultimately allowing the appeal and providing consequential relief to the Appellant. en-us Fri, 20 Apr 2001 00:00:00 +0530 Mon, 23 Aug 2010 15:29:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50570 The Tribunal set aside the confirmation of a short levy demand against a Customs House Agent (CHA) under section 28(2) of the Customs Act, 1962, amounting to Rs. 7,64,867, holding that the duty liability rests with the importer, not the CHA. The Tribunal emphasized the limited role of a CHA in arranging goods release and clarified that the CHA is not responsible for duty liabilities. The Tribunal referred to legal provisions and precedents to support its decision, ultimately allowing the appeal and providing consequential relief to the Appellant. Case-Laws Customs Fri, 20 Apr 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50570